信息化条件下国家审计组织方式创新研究  

Innovation in Organizational Mode of Government Audit in Informatization Age

作　　者：刘铮[1,2] 王威[3,4] 

机构地区：[1]中国人民大学 [2]审计署博士后科研工作站 [3]中央财经大学财政学院 [4]中财-鹏元财政投融资研究所

出　　处：《创新》2013年第2期47-51,127,共5页Innovation

基　　金：国家社会科学基金重点项目<中国特色公共支出理论与政策创新研究>(11AZD045)阶段性成果

摘　　要：当前国家审计组织方式存在着不能适应信息化发展需求、不符合扁平化发展趋势、不能很好培养复合型人才等问题。信息化环境下,国家审计组织方式创新主要包括信息系统集成、组织结构整合、审计管理创新、审计技术和方式创新等几个方面。为了保证审计组织方式的有效运作,也需要在审计计划精细化管理和项目组长的职业化、内外部资源共享等方面实施相应的配套措施。There are problems for the existing organizational mode of government audit because of its failing to meet the development of informatization,inconformity to the trend toward flat organization,and failing to cultivate versatile talents.Under the background of informatization,the innovation in organizational mode of government audit mainly includes integration of information system,organizational integration,innovation of audit management,innovation in audit skills and mode.To ensure effective operation of the audit operational mode,it also needs to implement corresponding supporting measures in the areas such as refined management of audit planning,professionalism of project leader,and sharing of internal and external resources.

关 键 词：信息化 审计 组织方式 创新 

分 类 号：F239.2[经济管理—会计学]